F1An Act to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with Finance.
[1st August 1924]
Extent Information
E1Subject to s. 41(3) this Act extends to the UK
Textual Amendments
F1Act repealed (E.W.) (1.8.2007) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), Sch. para. 1(g); and (S.) (29.6.2011) by Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii)
Modifications etc. (not altering text)
C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
Commencement Information
I1Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.
Textual Amendments
F2Ss. 1, 40 repealed by Statute Law Revision Act 1950 (c. 6)
Textual Amendments
F3S. 2 repealed by Finance Act 1962 (c. 44) ss. 3(4)(5), 34(7), Sch. 11 Pt. I
Textual Amendments
F4S. 3 repealed by Finance Act 1962 (c. 44) ss. 3(3)(5), 34(7), Sch. 11 Pt. II
Textual Amendments
Textual Amendments
F6S. 5 repealed by Finance Act 1952 (c. 33) ss. 76(8), Sch. 14 Pt. III
Textual Amendments
F7S. 6 repealed by Entertainments Duty Act 1958 (c. 9) s. 10(2), Sch. 2
Textual Amendments
F8S. 7 repealed by Finance Act 1957 (c. 49) s. 42(5), Sch. 9 Pt. I
Textual Amendments
F9Ss. 8, 9 repealed by Statute Law Revision Act 1950 (c. 6)
Textual Amendments
F10S. 10 repealed by Finance Act 1948 (c. 49) s. 82, Sch. 11 Pt. I
Textual Amendments
Textual Amendments
F12S. 15 repealed by Finance Act 1928 (c. 17) s. 35, Sch. 5
Textual Amendments
(1)Subject to the provisions of this section, a game certificate . . . F14 taken out in Northern Ireland shall, without further payment of duty, be available in Great Britain:
Provided that, if the rates of duty chargeable . . . F14 on game licences . . . F14 taken out in Great Britain are higher than the rates of duty chargeable . . . F14 on game certificates . . . F14 taken out in Northern Ireland, any such certificate . . . F14 taken out in Northern Ireland shall not be available in Great Britain until the difference between the Irish rate of duty and the British rate of duty has been paid in Great Britain.
(2)This section shall come into operation on the date which is declared by His Majesty in Council to be the date as on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding concession with respect to the availability in Northern Ireland of game licences . . . F14 taken out in Great Britain comes into operation, and shall continue in operation so long only as the corresponding concession continues to have effect, and a declaration made by His Majesty in Council that the corresponding concession has ceased to have effect as from a date specified in the declaration shall, for the purposes of this section, be conclusive evidence of the facts stated therein.
(3)In this section the expressions “game licence” and “game certificate” mean respectively a licence (other than a gamekeeper’s licence) or a certificate to kill game taken out under the M1Game Licences Act, 1860, . . . F14
Textual Amendments
F14Words repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 1 Pt. VI
Marginal Citations
Textual Amendments
F15S. 18 repealed by Vehicles (Excise) Act 1949 (c. 89), s. 30 Sch.
Textual Amendments
F16Ss. 19–33 repealed (with savings) by Income Tax Act 1952 (c. 10) s. 527, Sch. 25
Textual Amendments
F17S. 34 repealed by Statute Law Revision Act 1964 (c. 79)
Textual Amendments
F18Ss. 35, 37 repealed by Statute Law Repeals Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II
Textual Amendments
F19S. 36 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. V
Textual Amendments
F20Ss. 35, 37 repealed by Statute Law Repeals Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II
Textual Amendments
F21S. 38 repealed (with savings) by Finance Act 1952 (c. 33), ss. 71(3), 76(8), Sch. 14 Pt. V; Finance Act 1975 (c. 7) ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
Textual Amendments
F22S. 39 repealed by Government Annuities Act 1929 (c. 29), s. 66, Sch. 2
Textual Amendments
F23Ss. 1, 40 repealed by Statute Law Revision Act 1950 (c. 6)
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24
This Act may be cited as the Finance Act, 1924.
(3)Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25
Textual Amendments
F24S. 41(1) repealed by Finance Act 1962 (c. 44)
F25S. 41(4) repealed by Statute Law Revision Act 1950 (c. 6)
Modifications etc. (not altering text)
C2Unreliable marginal note
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F26Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F27Schs. 2, 3 repealed by Statute Law Revision Act 1950 (c. 6)